**Company number. CE12703**
## **REACH OUT TO THE COMMUNITY (ROC)**
## **(a Charitable Incorporated Organisation (“CIO”))**
## **TRUSTEES’ REPORT AND ACCOUNTS**
**FOR THE YEAR ENDED 31ST MARCH 2021**
**Charity No: 1176332**
**REACH OUT TO THE COMMUNITY (ROC) LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** P Whiteley B R Young E Fraser A Roberts B Baker S R Moore
**Charity number** 1176332 **Registered office** 488 Wilbraham Road, Manchester, M21 9AS
## **Independent Examiner** D R Sefton
139-143 Union Street, Oldham, Lancashire, OL1 1TE
**1**
**REACH OUT TO THE COMMUNITY (ROC)**
## **REPORT AND ACCOUNTS**
## **CONTENTS**
||**Page**|
|---|---|
|**Trustees’ Report**|**3 - 5**|
|**Independent Examiner’s Report**|**6**|
|**Statement of financial activities**|**7**|
|**Balance sheet**|**8**|
|**Notes to the Accounts**|**9 - 18**|
**2**
## **REACH OUT TO THE COMMUNITY (ROC)**
## **TRUSTEES’ REPORT**
## **FOR THE YEAR ENDED 31ST MARCH 2021**
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report and accounts for the year ended 31st March 2021. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities issued in March 2005.
## **Principal objectives**
The objects of the Charity are, for the public benefit, the prevention or relief or poverty in Manchester, in particular but not exclusively by:
- assisting those who are homeless or rough sleepers by providing clothing, bedding, food, drinks, toiletries, advice and support and by help them to access accommodation and other services through signposting to other agencies and organisations as appropriate and supporting homeless people who have recently moved from the streets into accommodation through the provision of essential items as shall be determined by the Trustees;
- providing food, grants, items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Reference and administrative details**
**Charity name:** Reach Out To The Community (ROC) **Registered charity number:** 1176332 **Charity’s principal address:** 488 Wilbraham Road, Manchester, M21 9AS.
## **Trustees:**
B Baker - Chair S Moore P Whiteley – appointed 5.7.21 B R Young – appointed 5.7.21 E Fraser – appointed 19.4.21 A Roberts – appointed 14.5.21 K Brough – resigned 5.7.21 H Tate – resigned 3.3.21 S Devlin – resigned 26.4.21 M Dolan – temporary appointment, appointed and resigned in the year D Forde - temporary appointment, appointed and resigned in the year
## **Governing Document and Constitution**
The Charity is a Charitable Incorporated Organisation (CIO).
The Charity is governed by its Constitution which sets out the objects and powers of the charity and governs the actions of the Trustees.
It was as a registered as a charity with the Charity Commission on 18[th ] December 2017.
**3**
## **REACH OUT TO THE COMMUNITY (ROC)**
## **TRUSTEES’ REPORT (Cont/d)**
## **FOR THE YEAR ENDED 31ST MARCH 2021**
## **Committee Members' Responsibilities in Relation to the Financial Statements**
Law applicable to charities in England and Wales require the Executive Committee to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:-
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP 2015 (FRS102);
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been
- followed subject to any departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Executive Committee are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error
## **Trustees recruitment and appointment**
The Charity must have a least 5 Trustees with a maximum number of 8.
Apart from the first Trustees, every Trustee must be appointed for a term of 2 years by a resolution passed at a properly convened meeting of the Trustees.
In selecting individuals for appointment as charity trustees, the existing Trustees must have regard to the skills, knowledge and experience needed for effective administration of the Charity.
## **Principal activities, achievements and performance**
During the period under review the Charity undertook the following activities.
The Outreach team continued its joint working with partner organisations for those rough sleepers who declined to access the temporary accommodation on offer. The outreach team saw an increase in the numbers of rough sleepers at Manchester Airport and carried out more outreach work with this group.
The Charity also undertook the provision of meals for rough sleepers housed in hotels and hostels across Manchester and Trafford providing each individual with three meals a day for 7 days a week throughout the financial year in response to Manchester City Council’s Emergency Food Response. For this it was necessary to hire a kitchen in Stretford, Manchester and the purchase of the necessary appliances, equipment, food and packaging. However the community and Businesses were extremely generous and we received an unprecedented amount of support towards the Charity’s efforts.
We also continued to distribute food parcels. The number of requests for food parcels increased from individuals self isolating and excess food donations were delivered to hostels.
S Moore CEO of the Charity continues to be on The Real Change MCR panel and is co-chair of The Chorlton Traders Association
The surplus for the year amounted to £173,460. It is expected that the accumulated funds will be expended on the Charity’s activities in the forthcoming year.
**4**
## **REACH OUT TO THE COMMUNITY (ROC)**
## **TRUSTEES’ REPORT (Cont/d)**
## **FOR THE YEAR ENDED 31ST MARCH 2021**
## **Financial review**
The Charity is in its second year of lottery funding which during this unprecedented time the funding was transferred from the shop staff to the Projects Manager’s role. In agreement with the Lottery Funding.
The Charity received additional funding from Manchester City Council’s Emergency Food Response which ended April 2021. We do not expect this amount of funding again in the coming financial year.
The funds accrued will be used to secure the Charity and its work with people experiencing homelessness and poverty.
## **RESERVES POLICY**
The Trustees have reviewed the reserve policy and are putting in place a 6 month reserve policy covering all the core costs +5% that are currently outgoing. This policy will continue to be reviewed by the trustees.
## **APPROVAL**
This report was approved by the Trustees on 25[th] November 2021 and signed on its behalf.
## **S MOORE TRUSTEE**
**5**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF**
## **REACH OUT TO THE COMMUNITY (ROC) – (‘the CIO”)**
I report to the trustees on my examination of the accounts of the charity for the year ended 31[st] March 2021.
## **Responsibilities and basis of report**
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charities accounts as carried out under section 145 of the Charities 2011 Act (“the 2011 Act”). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of the “Institute of Financial Accountants” which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. the accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act: or;
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of recommended Practice for Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
**D R Sefton FFA 139-143 Union Street, Oldham, Lancashire, OL1 1TE**
## **Date: 25[th] November 2021**
**6**
## **REACH OUT TO THE COMMUNITY (ROC)**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING SUMMARY INCOME AND EXPENDITURE ACCOUNT)**
## **FOR THE YEAR ENDED 31ST MARCH 2021**
|**Note**
**2**
**Expenditure**
**3**
**_Reconciliation of funds:_**
**_Total_**
**Income**
Charitable activities
Other trading activities
Donations and legacies
Total funds brought forward
Charitable activities
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure)**
**Net movement in funds**|**Unrestricted**
**funds**
**2021**
**£**
65,027
215,574
42,543
323,144
149,684
149,684
173,460
173,460
74,425
247,885|**Restricted**
**income funds**
**2021**
**£**
-
51,066
-
51,066
51,066
51,066
-
-
-
-|**Total funds**
**2021**
**£**
65,027
266,640
42,543
374,210
200,750
200,750
173,460
173,460
74,425
247,885|**Total funds**
**2020**
**£**
20,795
28,449
76,844|
|---|---|---|---|---|
|||||126,088|
|||||117,961|
|||||117,961|
|||||8,127|
|||||8,127
66,298|
|||||74,425|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
**7**
## **REACH OUT TO THE COMMUNITY (ROC)**
## **BALANCE SHEET AS AT 31ST MARCH 2021**
## **Note**
|**Fixed assets**
Tangible assets
**8**
**Current assets**
Cash at bank and in hand
**9**
**Creditors: amounts falling due within one**
**year**
**10**
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**FUNDS OF THE CHARITY**
Restricted income funds
**14**
Unrestricted funds
**14**
**_Total funds_**|**2021**
**£**
9,902
9,902
251,019
251,019
13,036
13,036
237,983
247,885
247,885
-
247,885
247,885|**2020**
**£**
13,203|
|---|---|---|
|||13,203|
|||75,842|
|||75,842|
|||14,620|
|||14,620|
|||61,222
74,425|
|||74,425
-
74,425|
|||74,425|
For the yar ended 31[st] March 2021 the charity was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 25th November 2021 and were signed on its behalf by:
**…………………………………………………………. S MOORE**
**………………………………………………………….**
**E FRASER**
**8**
**REACH OUT TO THE COMMUNITY (ROC)**
## **NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST MARCH 2021**
## **1. Accounting policies**
## **Charity information**
Reach Out to the Community (ROC) is a charitable company (CIO) incorporated in England and Wales. The registered office is 488 Wilbraham Road, Manchester, M21 9AS.
## **Accounting convention**
The financial statements of the charitable company, which is a public benefit entity under FRS102, have been prepared in accordance with the charitable company's Constitution, the Charities SORP (FRS102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and the Companies Act 2006.
As a public benefit entity as defined by FRS 102, the charitable company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to tie nearest £.
The financial statements have been prepared under the historical cost convention The principal accounting policies adopted are set out below
## **Going concern**
As the time of approving the financial statements. the; Trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. The trustees have assessed the impact of Covid-19. Although the financial impact may be significant, the trustees consider that the charitable company has sufficient funding resources and reserves to mitigate the impact. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **Charitable funds**
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used The purposes and uses of the restricted funds are set out in the notes to the accounts
Transfers are made between funds when adequate justification and supporting evidence is provided.
## **Incoming resources**
Income represents resources received in the form of grants, donations and contractual receipts to support and fund direct charitable activities.
All income is recognised in the statement of financial activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Resources expended**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources
**9**
**REACH OUT TO THE COMMUNITY (ROC)**
## **NOTES TO THE ACCOUNTS (Continued)**
## **YEAR ENDED 31ST MARCH 2021**
## **1. Accounting policies (Continued)**
## **Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation Is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Motor vehicle – 25% on reducing balance Fixtures and equipment – 25% on reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net Income/(expenditure) for the year.
## **Impairment of fixed assets**
At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment toss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss |if any),
## **Financial Instruments**
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets and financial liabilities, like trade and other debtors and creditors, loans from banks and other third parties.
## **Basic financial assets**
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest financial assets classified as receivable within one year are riot amortised.
## **Retirement benefits**
The charitable company operates a defined contribution scheme under auto-enrolment. Contributions payable are charged to the statement of financial activities in the year in which they are payable.
## **Leases**
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
## **Creditors and provisions**
Creditors and provisions are recognised where the charitable company has a present obligation resulting from a past evert that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement value.
## **Debtors**
Debtors are recognised at the settlement amount due
**10**
**REACH OUT TO THE COMMUNITY (ROC)**
## **NOTES TO THE ACCOUNTS (Continued)**
## **YEAR ENDED 31ST MARCH 2021**
## **2. Income**
|**Analysis of income**
**Donations and legacies:**
Donations and gifts
**Total**
Lottery Community Fund
Forever Manchester
Manchester City Council
Morrisons Foundation
We Love Manchester
Martin Lewis Charitable Fund
Greater Manchester Combined Authority
Food response income
**Total**
**Analysed by fund:**
Unresticted fund
Restricted funds
**Analysed by fund for year end 2020:**
Unresticted fund
Restricted funds
**Other trading activities**
Income from shop and trading
**Total**|**Unrestricted**
**funds**
**£**
65,027
65,027
**Grants**
**receivable**
**£**
33,000
6,000
40,223
5,000
1,200
15,000
-
-
100,423
49,357
-
49,357
6,500
21,999
28,499
**Unrestricted**
**funds**
**£**
42,543
42,543|**Restricted**
**income**
**funds**
**£**
-
-
**Fees and**
**other**
**£**
-
-
-
-
-
-
-
166,217
166,217
166,217
51,066
217,283
-
-
-
**Restricted**
**income**
**funds**
**£**
-
-|**Total funds**
**£**
65,027|
|---|---|---|---|
||||65,027
**Total funds**
**£**
33,000
6,000
40,223
5,000
1,200
15,000
-
166,217|
||||266,640
215,574
51,066|
||||266,640
6,500
21,999|
||||28,499
**Total funds**
**£**
42,543|
||||42,543|
**11**
## **REACH OUT TO THE COMMUNITY (ROC)**
## **NOTES TO THE ACCOUNTS (Continued)**
## **YEAR ENDED 31ST MARCH 2021**
## **3. Charitable activities**
|Food and expenses for the homeless
Volunteers expenses
Motor and van expenses
Share of support costs
Share of governance costs|**2021**
**£**
43,054
659
1,909
45,622
153,928
1,200
200,750|**2020**
**£**
3,698
578
3,045|
|---|---|---|
|||7,321
109,844
796|
|||117,961|
## **4. Support costs**
|Staff costs
Depreciation
Premises costs
Insurance
Telephone and computer
Computer expenses
Sundries
Accountancy|**Support**
**costs**
**Goverance**
**2021**
**£**
**£**
**£**
120,361 - 120,361
3,301 - 3,301
26,209 - 26,209
530 - 530
2,234
- 2,234
15
- 15
1,278
- 1,278
-
1,200
1,200
153,928 1,200 155,128|**2020**
**Basis of allocation**
**£**
70,708 Use of facilities
4,402 Use of facilities
26,704 Use of facilities
307 Use of facilities
2,506
Use of facilities
1,238
Use of facilities
3,979
Use of facilities
796
Governance
110,640|
|---|---|---|
## **5. Fees for the independent examiner**
Independent examiner’s
**2021 2020 £ £** 1,200 796
**12**
## **REACH OUT TO THE COMMUNITY (ROC)**
## **NOTES TO THE ACCOUNTS (Continued)**
## **YEAR ENDED 31ST MARCH 2021**
## **6** . **Staff costs**
**----- Start of picture text -----**
||||
|---|---|---|
|2021|2020|
|£|£|
|Salaries and wages|109,548|67,707|
|Social security costs|4,554|1,794|
|Pension costs (defined contribution scheme)|2,126|1,207|
|Redundancy costs|3,000|-|
|Total staff costs|119,228|70,708|
|No employees received employee benefits (excluding employer pension costs) for the reporting p|
|£60,000.|
|2021|2020|
|£|£|
|Total amount paid to key management personnel (including trustees and senior management)|
|for their services to the charity.|
|Aggregate remuneration|61,669|52,490|
|The parts of the charity in which the employees work:|
|2021|2020|
|Average head count in the year:|
|CEO|1|1|
|Project co-ordinator|1|0|
|Project manager|1|1|
|Shop workers|3|3|
|Outrech/support worker|1|1|
|Total|7|6|
**----- End of picture text -----**
**13**
**REACH OUT TO THE COMMUNITY (ROC)**
## **NOTES TO THE ACCOUNTS (Continued)**
## **YEAR ENDED 31ST MARCH 2021**
**7** . **Pension costs**
Pension contributions in respect of defined contribution pension schemes:
|Contributions recognised in the SOFA as an expense
**8.**
**Fixed assets**
**Cost**
As at 1.4.20
Additions
Disposals
As at 31.3.21
**Depreciation:**
**Basis**
**Rate**
As at 1.4.20
Disposals
Depreciation
As at 31.3.21
**Net book value at 1.4.20**
**Net book value at 31.3.21**|
**Motor**
**vehicle**
**£**
18,005
-
-
18,005
Reducing
25%
6,190
-
2,954
9,144
11,815
8,861||**2021**
**£**
2,126
**Fixtures**
**and**
**equipment**
**£**
2,115
-
-
2,115
Reducing
25%
727
-
347
1,074
1,388
1,041||**2020**
**£**
1,207|
|---|---|---|---|---|---|
||||||**Total**
**£**
20,120
-
-|
||||||20,120
6,917
-
3,301|
||||||10,218
13,203
9,902|
**14**
## **REACH OUT TO THE COMMUNITY (ROC)**
## **NOTES TO THE ACCOUNTS (Continued)**
## **YEAR ENDED 31ST MARCH 2021**
## **9. Cash at bank and in hand**
|Cash at bank and on hand|**2021**
**£**
251,019
251,019|**2020**
**£**
75,842|
|---|---|---|
|||75,842|
## **10. Creditors: Amounts falling due with one year**
|Accruals and deferred income
Taxation and social security
Other creditors|**2021**
**£**
1,166
10,127
1,741
13,034|**2020**
**£**
516
13,244
860|
|---|---|---|
|||14,620|
.
**15**
## **REACH OUT TO THE COMMUNITY (ROC)**
## **NOTES TO THE ACCOUNTS (Continued)**
## **YEAR ENDED 31ST MARCH 2021**
## **11. Charity funds**
## **Current year**
|**Fund names**
**Type**
**Purpose**
Lottery Community Fund
Restricted
Core funding
Forever Manchester
Restricted
Food response
We Love Manchester
Restricted
Food response
Manchester CC (NIF)
Restricted
Premises
Morrison Foundation
Restricted
Core funding
Unrestricted funds
Unrestricted
**Total Funds as per balance sheet**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
- 33,000 33,000 -
- 6,000 6,000 -
- 1,200 1,200 -
- 5,866 5,866 -
- 5,000 5,000 -
74,425 323,144 149,684 247,885|
|---|---|
||74,425 374,210 200,750 247,885|
## **Previous year**
|**Fund names**
**Type**
**Purpose**
Lottery Community Fund
Restricted
Core funding
Manchester City Council
Restricted
Premises
Unrestricted funds
Unrestricted
**Total Funds as per balance sheet**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
- 16,500 16,500 -
- 5,449 5,449 -
66,298 104,139 96,012 74,425|
|---|---|
||66,298 126,088 117,961 74,425|
**16**
**REACH OUT TO THE COMMUNITY (ROC)**
## **NOTES TO THE ACCOUNTS (Continued)**
## **YEAR ENDED 31ST MARCH 2021**
## **12** . **Transactions with Trustees**
In the period the charity has paid trustees remuneration and benefits.
## **This year**
|**Name of trustee**|**Legal authority**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|
|||**Remuneration**|**Pension**|**TOTAL**|
|||**£**|**£**|**£**|
|S Moore|**Charity constitution**|29,911|710|30,621|
Remuneration is paid to the Trustee for employment in an operational role.
Retirement benefits are accruing under a defined contribution pension scheme for one Trustee.
## **Last year**
|**Name of trustee**|**Legal authority**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|
|||**Remuneration**|**Pension**|**TOTAL**|
|||**£**|**£**|**£**|
|S Moore|**Charity constitution**|25,456|579|26,035|
|R Elliott|**Charity constitution**|19,392|443|19,835|
Remuneration is paid to the Trustees for employment in an operational role.
Retirement benefits are accruing under a defined contribution pension scheme for two Trustees.
## **13. Trustees’ expenses**
No expenses were paid to any Trustee during this financial year.
**17**
**REACH OUT TO THE COMMUNITY (ROC)**
## **NOTES TO THE ACCOUNTS (Continued)**
## **YEAR ENDED 31ST MARCH 2021**
## **14. Analysis of net assets between funds**
|**Unrestricted**
**funds**
**£**
Fund balances at 31 March 2021 are represented by:
Tangible fixed assets
9,902
Current assets
237,983
247,885
Fund balances at 31 March 2020 are represented by:
Tangible fixed assets
13,203
Current assets
61,222
74,425|**Restricted**
**income funds**
**£**
-
-
-
-
-
-|**Total**
**funds**
**£**
9,902
237,983|
|---|---|---|
|||247,885
13,203
61,222|
|||74,425|
**18**